發(fā)布時(shí)間：2018-04-21 23:09

  本文選題：房地產(chǎn) + 高管團(tuán)隊(duì)特征�。� 參考：《廣西師范大學(xué)》2013年碩士論文

【摘要】：近年來(lái),企業(yè)的內(nèi)部控制越來(lái)越受到社會(huì)的關(guān)注,有效的內(nèi)部控制對(duì)于企業(yè)生產(chǎn)經(jīng)營(yíng)的正常運(yùn)行,企業(yè)的經(jīng)營(yíng)績(jī)效以及戰(zhàn)略的實(shí)施等都起著非常重要的作用。企業(yè)的高層管理團(tuán)隊(duì)作為企業(yè)內(nèi)部控制實(shí)施過(guò)程的直接領(lǐng)導(dǎo)者,其在提高企業(yè)內(nèi)部控制水平中起著舉足輕重的作用,一方面他們負(fù)責(zé)領(lǐng)導(dǎo)公司員工具體實(shí)施由董事會(huì)制定的內(nèi)部控制制度；另一方面,他們針對(duì)內(nèi)部控制實(shí)施過(guò)程中發(fā)現(xiàn)的具體問(wèn)題向董事會(huì)或者公司專(zhuān)設(shè)的審計(jì)委員會(huì)進(jìn)行反饋,以保證企業(yè)內(nèi)部控制的有效運(yùn)行。由此,研究高層管理團(tuán)隊(duì)特征與企業(yè)內(nèi)部控制水平之間的關(guān)系,具有非常重要的理論與現(xiàn)實(shí)意義。從目前我國(guó)企業(yè)內(nèi)部控制建設(shè)和實(shí)施情況看,房地產(chǎn)行業(yè)各公司的內(nèi)部控制總體建設(shè)情況良好,內(nèi)部控制水平較高。因此,本文以房地產(chǎn)行業(yè)上市公司為對(duì)象,研究其高層管理團(tuán)隊(duì)特征與企業(yè)內(nèi)部控制水平之間的關(guān)系。 文章主要采用規(guī)范研究與實(shí)證研究,定性分析和定量分析相結(jié)合的研究方法。以委托代理理論,團(tuán)隊(duì)理論,高層梯隊(duì)理論為理論依據(jù),分析現(xiàn)有理論在高層管理團(tuán)隊(duì)特征研究中的應(yīng)用,并利用房地產(chǎn)行業(yè)上市公司數(shù)據(jù),實(shí)證檢驗(yàn)了高層管理團(tuán)隊(duì)規(guī)模、團(tuán)隊(duì)年齡、團(tuán)隊(duì)任期、團(tuán)隊(duì)受教育水平以及團(tuán)隊(duì)年齡異質(zhì)性、任期異質(zhì)性、受教育水平異質(zhì)性和團(tuán)隊(duì)來(lái)源異質(zhì)性與內(nèi)部控制水平之間的關(guān)系。 通過(guò)對(duì)理論假設(shè)的實(shí)證檢驗(yàn),驗(yàn)證了房地產(chǎn)行業(yè)上市公司的高層管理團(tuán)隊(duì)與內(nèi)部控制水平之間的關(guān)系,并得出以下結(jié)論：第一,房地產(chǎn)行業(yè)上市公司的團(tuán)隊(duì)規(guī)模、團(tuán)隊(duì)年齡與內(nèi)部控制水平之間不存在顯著相關(guān)性；第二,房地產(chǎn)行業(yè)上市公司團(tuán)隊(duì)任期、團(tuán)隊(duì)受教育水平與內(nèi)部控制水平之間顯著正相關(guān),說(shuō)明團(tuán)隊(duì)任期越長(zhǎng),團(tuán)隊(duì)受教育水平越高,企業(yè)內(nèi)部控制水平越高；第三,房地產(chǎn)行業(yè)上市公司團(tuán)隊(duì)年齡異質(zhì)性、團(tuán)隊(duì)受教育水平異質(zhì)性與內(nèi)部控制水平不存在顯著相關(guān)性,說(shuō)明團(tuán)隊(duì)年齡異質(zhì)性、團(tuán)隊(duì)受教育水平異質(zhì)性并不是影響房地產(chǎn)行業(yè)上市公司內(nèi)部控制水平的主要因素；第四,房地產(chǎn)行業(yè)上市公司團(tuán)隊(duì)任期異質(zhì)性、團(tuán)隊(duì)來(lái)源異質(zhì)性與內(nèi)部控制水平顯著負(fù)相關(guān),說(shuō)明團(tuán)隊(duì)任期異質(zhì)性、團(tuán)隊(duì)來(lái)源異質(zhì)性越低,內(nèi)部控制水平越高。 論文主要的創(chuàng)新之處在于：在內(nèi)部控制水平衡量方面,將數(shù)理方法與以?xún)?nèi)部控制目標(biāo)為基礎(chǔ)構(gòu)建的內(nèi)部控制評(píng)價(jià)體系相結(jié)合,對(duì)內(nèi)部控制水平進(jìn)行量化,方法的可操作性較強(qiáng)；在理論應(yīng)用方面,拓展了高層梯隊(duì)理論的應(yīng)用范圍；在提高內(nèi)部控制水平方面,從企業(yè)的微觀層面即高層管理團(tuán)隊(duì)建設(shè)方面對(duì)提高內(nèi)部控制水平提出建議。
[Abstract]:In recent years, more and more attention has been paid to the internal control of enterprises. Effective internal control plays a very important role in the normal operation of enterprises, the performance of enterprises and the implementation of strategies. As a direct leader in the process of implementing internal control, the senior management team plays an important role in improving the level of internal control. On the one hand, they are responsible for leading the employees of the company to implement the internal control system formulated by the board of directors; on the other hand, they provide feedback to the board of directors or the audit committee specially set up by the company for specific problems found during the implementation of the internal control. To ensure the effective operation of the internal control of the enterprise. Therefore, it is of great theoretical and practical significance to study the relationship between the characteristics of senior management team and the level of internal control. Judging from the construction and implementation of internal control in Chinese enterprises, the overall internal control of the real estate companies is in good condition, and the level of internal control is relatively high. Therefore, this paper studies the relationship between the characteristics of senior management team and the level of internal control of listed companies in real estate industry. This paper mainly adopts normative research and empirical research, qualitative analysis and quantitative analysis. Based on the principal-agent theory, team theory and high-level echelon theory, this paper analyzes the application of the existing theories in the study of the characteristics of the senior management team, and empirically tests the scale of the senior management team by using the data of the listed companies in the real estate industry. The relationship between group age, team tenure, team education level, team age heterogeneity, tenure heterogeneity, education level heterogeneity and team source heterogeneity and internal control level. Through the empirical test of theoretical hypothesis, the relationship between the top management team and the level of internal control of listed companies in real estate industry is verified, and the following conclusions are drawn: first, the team size of listed companies in real estate industry. There is no significant correlation between the age of the team and the level of internal control. Secondly, there is a significant positive correlation between the tenure of the team, the level of education of the team and the level of internal control, which means the longer the tenure of the team, the longer the term of the team. The higher the education level of the team, the higher the level of internal control. Thirdly, there is no significant correlation between the age heterogeneity of the team, the heterogeneity of the education level of the team and the level of internal control, which indicates the heterogeneity of the age of the team. The heterogeneity of team education level is not the main factor affecting the level of internal control of listed companies in real estate industry. Fourthly, the heterogeneity of team tenure and the heterogeneity of team source are negatively related to the level of internal control. It shows that the heterogeneity of team tenure, the lower the heterogeneity of team source, the higher the level of internal control. The main innovation of this paper lies in: in the aspect of measuring the level of internal control, combining the mathematical method with the evaluation system of internal control based on the objective of internal control, quantifying the level of internal control, the method has strong maneuverability; In the aspect of theory application, the application scope of high-level echelon theory is expanded, and in improving the level of internal control, some suggestions are put forward to improve the internal control level from the micro level of enterprise, that is, the construction of senior management team.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F272.91;F299.233.4

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